A C T O Bhilwara vs M/S Sarita Water Tank System ...
2021 Latest Caselaw 8063 Raj

(1 of 2) [CR-44/2006]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Revision Petition No. 44/2006

Assistant Commercial Taxes Officer, Ward II, Cirlce-B, Bhilwara.

----Petitioner Versus M/s Sarita Water Tank System Bhilwara, Subhash Nagar, Bhilwara.

----Respondent

For Petitioner(s) : Mr. Sunil Bhandari.

For Respondent(s) :

HON'BLE MR. JUSTICE ARUN BHANSALI Order 23/03/2021

Learned counsel for the petitioner submits that arising from

the same impugned order pertaining to different assessment year,

revision petition filed by the petitioner being ACTO, Bhilwara v.

M/s Sarita Water Tank System: S.B. Civil Sales Tax Revision

No.42/2006 has been dismissed on 23.08.2013 and, therefore,

the present revision petition may also be decided in terms of the

said judgment.

By order dated 23.08.2013, a Co-ordinate Bench of this

Court, while deciding the revision petition, inter-alia, observed as

under:-

"I have heard the learned counsel for the petitioner Revenue and perused the impugned orders.

The learned appellate authority as well as the learned Tax Board has recorded a concurrent finding of fact based on proper appreciation of materials on record while construing the circular issued by the State Government. Therefore, in my considered opinion, there is no infirmity, much less legal infirmity, in the impugned order passed by the learned Tax Board. In this view of the matter, I am not inclined to interfere with the impugned order passed by the learned Tax Board.

(2 of 2) [CR-44/2006]

The net result of the above discussion is that there is no merit in the revision petition and the same is accordingly dismissed."

In view of the above, the revision petition filed by the

petitioner is dismissed in light of order dated 23.08.2013 (Supra).

(ARUN BHANSALI),J 116-pradeep/-

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